Statute
Section CX 26 — Income Tax Act 2007: Non-liable payments
Text of the provision Official document
CX 26 Non-liable payments A benefit received by an employee is not a fringe benefit to the extent to which it is received in a quarter or in an income year in which they derive 1 or more pay-as-you-earn (PAYE) income payments, all of which are not liable for income tax. Defined in this Act: employee , fringe benefit , income tax , income year , PAYE income payment , quarter Compare: 2004 No 35 s CX 22
Official source: legislation.govt.nz
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